Indonesia Inheritance Law for Foreigners in Bali 2026: Wills, Probate and Property
Indonesian inheritance follows civil law, religious law, and adat all at the same time, and a foreign will alone is rarely enough. Here is how Bali expats protect family and assets in 2026.
A foreign will alone is rarely enough to pass on assets in Indonesia. Civil law, religious law and adat custom all run in parallel, and Bali expats need a hybrid plan in 2026.
Indonesian succession is layered: secular civil law for non-Muslims, Islamic law (faraid) for Muslim heirs, and adat custom that still governs land in many Balinese families. A foreign will signed in your home country is theoretically valid, but enforcing it against Indonesian-situated assets typically requires a parallel Indonesian instrument. Without one, your spouse and children can spend two to four years in probate to access what you already meant for them.
Which inheritance law applies to your estate
For non-Muslim foreigners, the Indonesian civil code (Burgerlijk Wetboek) governs succession over Indonesian-situated assets. For Muslims, Islamic law applies and is administered by the Religious Court (Pengadilan Agama). Adat applies primarily to ancestral land in Balinese families and is administered by adat institutions at the desa level. Mixed marriages can trigger overlapping jurisdiction, and getting the forum selection wrong is one of the most expensive mistakes a foreign estate can make.
Most foreigners in Bali fall under civil-code succession, which means the Notaris is the cornerstone of the estate plan: testaments, donations, and gifts are notarised, and the notarial deed is what banks, BPN and the immigration office actually act on.
The Indonesian will (Testament) for foreigners
A Wasiat (testament) under Indonesian civil law is drafted in Indonesian, executed before a notary with two witnesses, and registered in the Central Will Registry (Pusat Daftar Wasiat). Once registered, it is the controlling document for Indonesian assets and overrides any foreign will to the extent it conflicts.
The Indonesian will should cover your Indonesian-situated assets only: Bali property (via Hak Sewa, Hak Pakai or PT PMA shares), Indonesian bank accounts, and any Indonesian movable property. Your foreign will should still cover everything outside Indonesia.
Bali property in a foreign estate
Bali property held under Hak Sewa or Hak Pakai is bequeathable to heirs, with terms set by the underlying lease or right. Hak Pakai held by a foreigner converts to the heir on the same Hak Pakai terms (the heir does not become a Hak Milik owner). Hak Sewa is a contractual right that passes by inheritance with the rest of the contract — provided the lease deed allows it.
PT PMA shares are inheritable by foreign and Indonesian heirs. We typically recommend bundling Bali property into a PT PMA when there are multiple children or when one heir is Indonesian and others are not, because share inheritance is faster than property re-registration at BPN.
Forced heirship and how to navigate it
Indonesian civil law preserves a “legitime portion” (legitieme portie) for children and the surviving spouse. You cannot disinherit a child entirely, even by will. Roughly speaking, the legitime portion is half of what the child would receive on intestacy if there is one child, two-thirds if two children, and three-quarters if three or more.
This is a softer rule than Islamic faraid but still constraining. Couples in second marriages or with estranged children should expect a portion of the estate to be reserved, and we plan around it using lifetime gifts, foreign-situated assets, and PT PMA share structures.
Probate and asset release in Bali
| Step | Who handles it | Typical 2026 timeline |
|---|---|---|
| Death certificate + translation | Dukcapil / consulate | 1 to 3 weeks |
| Indonesian Will retrieval / Inheritance Statement | Notaris | 2 to 4 weeks |
| Bank account release | Bank legal department | 4 to 8 weeks |
| Property re-registration at BPN | Notaris/PPAT + BPN | 8 to 16 weeks |
| PT PMA share transfer to heirs | Notaris + AHU | 4 to 6 weeks |
Build a Bali estate plan that survives you
We draft Indonesian wills, register them in the Central Will Registry, structure PT PMA shareholdings for clean inheritance, and prepare powers of attorney for emergencies. Most clients complete the full estate plan in 3 to 5 weeks.
Frequently asked questions
Does my Australian / EU will work in Indonesia?
It can be recognised but only after a lengthy Indonesian apostille and notarial translation process, often followed by a court order. An Indonesian will registered at the Pusat Daftar Wasiat avoids all of that.
Do I need an Indonesian executor?
Indonesian civil-code wills allow you to name an executor (executeur testamentair) of any nationality, but a local notaris or trusted Indonesian individual makes asset release significantly faster.
Is there inheritance tax in Indonesia?
There is no inheritance tax as such, but property transfer to heirs triggers BPHTB land transfer tax (5% of the assessed value, with thresholds and reliefs).